{"id":3957,"date":"2015-07-25T07:11:15","date_gmt":"2015-07-25T07:11:15","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=3957"},"modified":"2015-07-25T08:26:49","modified_gmt":"2015-07-25T08:26:49","slug":"cach-hach-toan-chenh-lech-danh-gia-lai-tai-san-tai-khoan-412","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=3957","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n – T\u00e0i kho\u1ea3n 412"},"content":{"rendered":"

\"C\u00e1ch<\/h2>\n

K\u1ebf to\u00e1n Centax<\/a> xin gi\u1edbi thi\u1ec7u c\u00e1ch h\u1ea1ch to\u00e1n ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n – T\u00e0i kho\u1ea3n 412 theo \u0110i\u1ec1u 68\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> m\u1edbi nh\u1ea5t nh\u01b0 sau:<\/span><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 ch\u00eanh l\u1ec7ch do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh x\u1eed l\u00fd s\u1ed1 ch\u00eanh l\u1ec7ch \u0111\u00f3 \u1edf doanh nghi\u1ec7p. T\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i ch\u1ee7 y\u1ebfu l\u00e0 TSC\u0110, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u1ec3 v\u00e0 c\u1ea7n thi\u1ebft \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u1eadt t\u01b0, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m d\u1edf dang\u2026<\/span><\/p>\n

2.K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 412 \u2013 Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n<\/span><\/strong><\/span>
\nB\u00ean N\u1ee3:<\/span>
\n– S\u1ed1 ch\u00eanh l\u1ec7ch gi\u1ea3m do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n;<\/span>
\n– X\u1eed l\u00fd s\u1ed1 ch\u00eanh l\u1ec7ch t\u0103ng do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span>
\n– S\u1ed1 ch\u00eanh l\u1ec7ch t\u0103ng do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n;<\/span>
\n– X\u1eed l\u00fd s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1ea3m do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 412 \u2013 Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n, c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u01b0 b\u00ean N\u1ee3 ho\u1eb7c s\u1ed1 d\u01b0 b\u00ean C\u00f3:<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3: S\u1ed1 ch\u00eanh l\u1ec7ch gi\u1ea3m do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n ch\u01b0a \u0111\u01b0\u1ee3c x\u1eed l\u00fd.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3: S\u1ed1 ch\u00eanh l\u1ec7ch t\u0103ng do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n ch\u01b0a \u0111\u01b0\u1ee3c x\u1eed l\u00fd.<\/span><\/p>\n

3. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu<\/span><\/strong><\/span><\/h2>\n

a) Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u1ec1 \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, v\u1eadt t\u01b0, h\u00e0ng h\u00f3a\u2026 ho\u1eb7c \u0111\u1ecbnh gi\u00e1 khi ti\u1ebfn h\u00e0nh c\u1ed5 ph\u1ea7n h\u00f3a doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc, doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh ki\u1ec3m k\u00ea, \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n v\u00e0 ph\u1ea3n \u00e1nh s\u1ed1 ch\u00eanh l\u1ec7ch do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n v\u00e0o s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/p>\n

– \u0110\u00e1nh gi\u00e1 l\u1ea1i v\u1eadt t\u01b0, h\u00e0ng h\u00f3a:<\/span><\/p>\n

+ N\u1ebfu gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i cao h\u01a1n tr\u1ecb gi\u00e1 \u0111\u00e3 ghi s\u1ed5 k\u1ebf to\u00e1n th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch gi\u00e1 t\u0103ng, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 152, 153, 155, 156
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 412 – Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n.<\/span><\/p>\n

+ N\u1ebfu gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i th\u1ea5p h\u01a1n tr\u1ecb gi\u00e1 \u0111\u00e3 ghi s\u1ed5 k\u1ebf to\u00e1n th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch gi\u00e1 gi\u1ea3m, ghi:<\/span>
\nN\u1ee3 TK 412 – Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 152, 153, 155, 156.<\/span><\/p>\n

– \u0110\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 v\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0: C\u0103n c\u1ee9 v\u00e0o b\u1ea3ng t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea v\u00e0 \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0:<\/span>
\n+ Ph\u1ea7n nguy\u00ean gi\u00e1, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i, gi\u00e1 tr\u1ecb hao m\u00f2n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 211, 213, 217 (ph\u1ea7n nguy\u00ean gi\u00e1 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 214 – Hao m\u00f2n TSC\u0110 (ph\u1ea7n gi\u00e1 tr\u1ecb hao m\u00f2n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 412 – Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i t\u0103ng).<\/span><\/p>\n

+ Ph\u1ea7n nguy\u00ean gi\u00e1, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i, gi\u00e1 tr\u1ecb hao m\u00f2n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m, ghi:<\/span>
\nN\u1ee3 TK 412 – Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m)<\/span>
\nN\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (ph\u1ea7n gi\u00e1 tr\u1ecb hao m\u00f2n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 211, 213, 217 (ph\u1ea7n nguy\u00ean gi\u00e1 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m) <\/span><\/p>\n

b) Cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh x\u1eed l\u00fd ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan ho\u1eb7c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n:<\/span><\/p>\n

– N\u1ebfu t\u00e0i kho\u1ea3n 412 c\u00f3 s\u1ed1 d\u01b0 b\u00ean C\u00f3, v\u00e0 c\u00f3 quy\u1ebft \u0111\u1ecbnh b\u1ed5 sung V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, ghi:<\/span>
\nN\u1ee3 TK 412 – Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

– N\u1ebfu t\u00e0i kho\u1ea3n 412 c\u00f3 s\u1ed1 d\u01b0 b\u00ean N\u1ee3, v\u00e0 c\u00f3 quy\u1ebft \u0111\u1ecbnh ghi gi\u1ea3m V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, ghi:<\/span>
\nN\u1ee3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 412 – Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u c\u00e1ch h\u1ea1ch to\u00e1n Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n – T\u00e0i kho\u1ea3n 412 theo \u0110i\u1ec1u 68 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t <\/p>\n","protected":false},"author":7,"featured_media":4111,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[417],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3957"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3957"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3957\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4111"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3957"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3957"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}